进项税管理可谓建筑施工企业在增值税管理实践中的重中之重。建筑施工企业进项税管理的意义从增值税的计税原理来看,增值税是根据增值额的一定比例征税;从增值税的征收方式来看,增值税采用了逐环节征收逐环节抵扣的方式,税收负担通过抵扣链条逐环节传递到最终消费者。理论上讲,最终消费者按增值额和税率全部承担了从生产、流通到消费全过程的增值税税负,但 Input tax management can be described as construction enterprises in value-added tax management practice of the most important. The significance of the input tax management of construction enterprises From the tax principle of value-added tax, value-added tax is based on a certain percentage of value-added tax; from the collection of value-added tax point of view, The way the tax burden is passed on to the final consumer on a chain-by-chain basis. In theory, the final consumer assumes the VAT tax burden from value added and tax rate all the way from production and circulation to consumption